Transcription of CHAPTER 9 AUDITING THE REVENUE CYCLE
{{id}} {{{paragraph}}}
Example: barber
CHAPTER 9 AUDITING THE REVENUE CYCLE
A U D I T I N G A RISK-BASED APPROACH TO CONDUCTING A QUALITY AUDIT 9th Edition Karla M. Johnstone | Audrey A. Gramling | Larry E. Rittenberg Copyright 2014 South-Western/Cengage Learning CHAPTER 9 AUDITING THE REVENUE CYCLE Copyright 2014 South-Western/Cengage Learning 9- 2 LEARNING OBJECTIVES the significant accounts, disclosures, and relevant assertions in the REVENUE CYCLE and assess inherent risks of material misstatement in the REVENUE CYCLE and assess fraud risks of material misstatement in the REVENUE CYCLE and assess control risks of material misstatement in the REVENUE CYCLE Copyright 2014 South-Western/Cengage Learning 9- 3 LEARNING OBJECTIVES how to use preliminary analytical procedures to identify possible material misstatements
• Financial statement level • Account and assertion levels ... • Auditor fails to detect misstatement • Channel stuffing improperly inflated company revenue and earnings ... • To prevent such behavior it is important to understand and test controls designed and
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: